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Information × Registration Number 2113U003496, Article popup.category Стаття Title popup.author popup.publication 01-01-2013 popup.source_user Сумський державний університет popup.source http://essuir.sumdu.edu.ua/handle/123456789/51031 popup.publisher Public and Municipal Finance Description The aim of the research is to summarize scientific and methodological approaches to evaluation of countries attractiveness for income legalization aimed to identify threats for using Ukraine as a platform for the legalization. This paper is based on a study of two-level approach to the assessment of the risks of the country use in the process of income legalization: the first stage based on the calculated integral criterion distinguishes the country, the use of which for illegal operations is the most likely; in the second phase their list is adjusted in terms of the ratio of cross-border movement of financial resources to GDP. The object of analysis is the assessment of the risks of the country use in the process of income legalization, which, unlike existing ones, takes into account the level of the overall tax burden and investment activity in the country, thus forming a list of countries whose use by residents of Ukraine as a base for illegal operations is the most probable. The period of analysis is 2008-2012. The research methodology is based on two-level risk analysis of income legalization. В роботі досліджено методики оцінювання привабливості фінансових систем для легалізації доходів. popup.nrat_date 2025-05-12 Close